Customs tariff classification of imported strips turned on predominant metal content, with iron-based classification upheld over nickel alloy treatment.

Imported strips were held classifiable under Heading 73.15(2) of the Customs Tariff Act, 1975, because iron formed the predominant metal content and the relevant tariff note pointed to treatment as iron or steel articles. The claim that the goods should fall under Heading 75.02(1) as nickel alloy strips was rejected, and the classification adopted by the lower authorities was confirmed.

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Issues: Whether the imported strips were classifiable under Heading 73.15(2) of the Customs Tariff Act, 1975 as stainless steel strips, or under Heading 75.02(1) as nickel alloy strips.

Analysis: The composition of the goods showed that iron constituted the predominant metal content. On that basis, and with reference to the relevant tariff note, the goods were treated as falling within the heading applicable to iron or steel articles rather than nickel alloy goods. The assessment made by the lower authorities was therefore found to be correct.

Conclusion: The goods were classifiable under Heading 73.15(2) of the Customs Tariff Act, 1975 and not under Heading 75.02(1). The classification claimed by the assessee was rejected.

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